What this would really need is roll-up functionality similar to the way this works for activities. The Notes can only be associated with a single record, so there would be much discussion needed as to whether they notes should move to the Account, Contact or Opportunity when qualified. What if the Account already existed? Should the Notes trasfer to the pre-exisitng Account? Or only to the Opportunity? What about an unqualified Lead - perhaps the notes about why the Lead did not get qualified are really valuable to see on the Account, if nothing else to avoid repetition of wasted effort. If I want to go back and look at a Lead, or simply move back through the BPF to see the Lead stages, the Notes should not disappear. So the only viable approach I would see is to leave the Notes attached to the Lead but to surface them when looking at a related Account, Contact or Opportunity. This then moves the question to whether this should onyl consider the "Originating Lead" field, or whether an Account which was identified as the existing Account for a Lead should also show all lead notes. And should there be a UI option for a user to turn the rollup on or off when looking at an Account, in order to "see the wood from the trees". As an aside, I most often find people complaining about the fact that Notes don't move from Lead to Opportunity when Notes are being abused as an all-purpose placeholder instead of properly using activities - users put "Notes" about the things that came up during a phone call, or appointment instead of recording the actual activity that took place (which includes much more useful information about the time and date, the participants and so on). Sometimes this is a behavioural legacy of using some previous CRM system that makes no real distinction between things like activity types and general notes, other times it's just poor training.